Legal Opinion
Waterman Steamship Corporation v. United States
District Court, S.D. Alabama
Decided April 2, 1962No. Civ. A. 2284PublishedCited by 15 opinions
1Opinion of the Court
DANIEL HOLCOMBE THOMAS, District Judge.
This action arises under the provisions of Sections 1346(a) (1) and 1402, of Title 28, of the United States Code.
Plaintiff is seeking recovery for alleged overpayment of federal income taxes for the years 1947 through 1950, in an amount of $2,811,773.29. There are five major issues raised by the plaintiff’s four claims, and one major issue raised by the Government’s counter-claim. Each of these issues will be discussed separately in this opinion.
This opinion does not attempt to set forth the final sum to which the parties are entitled in the various…
2Cases cited30 opinions
- Lynch v. United StatesSupreme Court of the United States · 1934
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
25 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Waterman Steamship Corp. v. United StatesSupreme Court of the United States · 1965
- C. M. Gooch Lumber Sales Co. v. CommissionerUnited States Tax Court · 1968
- Moore-McCormack Lines, Inc. v. CommissionerUnited States Tax Court · 1965
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
- Malone & Hyde, Inc. v. CommissionerUnited States Tax Court · 1968
10 more not listed; retrieve them via the Exa API.